Daniel Lathrope

E.L. Wiegand Distinguished Professor in Tax and Academic Director of the Graduate Tax Program

Full-Time Faculty

(415) 422-4109

Biography

Professor Daniel Lathrope's teaching and research focus is taxation. He is the co–author of several casebooks on individual, corporate, and partnership taxation, including Fundamentals of Federal Income Taxation, Fundamentals of Corporate Taxation, and Fundamentals of Partnership Taxation. He is the author of The Alternative Minimum Tax—Compliance and Planning with Analysis, a treatise on the alternative minimum tax, and a book on comparative income taxation titled Global Issues in Income Taxation. He has taught in the graduate tax programs at New York University and the University of Florida. He has also taught at UC Hastings, UC Berkeley, Pacific McGeorge, and Leiden University in the Netherlands.

Education
BSBA, University of Denver
JD, Northwestern University
LLM, New York University
Experience
Academic Dean, UC Hastings College of the Law
Professor, UC Hastings College of the Law
Director of Graduate Tax Program, University of Florida College of Law
Visiting Professor, Leiden University Law School, Netherlands
Associate, Evans, Kitchel & Jenckes
Expertise
Taxation
Awards & Distinctions

Life Member, American Law Institute (2011)

Books
Alternative Minimum Tax ( Thomson Reuters , 2017) (July 2017 update)
Fundamentals of Federal Income Taxation ( Foundation Press , 15th-18th Edition , 2009-2016) (Co-Authored with James J. Freeland, Steven A. Lind, and Richard B. Stevens)
Fundamentals of Corporate Taxation ( Foundation Press , 8th-9th Edition , 2012-2016) (Co-authored with Stephen Schwarz)
Fundamentals of Partnership Taxation (New York: Foundation Press , 8th-10th Editions 2008-2012) (Co-authored with Stephen Schwarz and Brant J. Hellwig)
Fundamentals of Business Enterprise Taxation (New York: Foundation Press , 5th-6th Edition , 2012-2016) (Co-authored with Stephen Schwarz)
Black Letter Outline on Corporate Taxation ( West Academic Publishing , 7th-8th Edition , 2012-2016) (Co-authored with Stephen Schwarz)
Black Letter Outline on Partnership Taxation ( West Academic Publishing , 8th Edition , 2017) (Co-authored with Stephen Schwarz & Brant J. Hellwig)
Federal Income Taxation of Individuals in a Nutshell ( West , Eighth Edition , 2012) (Co-authored with John K. McNulty.)
Selected Federal Taxation Statues and Regulations ( West , 2008-2018 Editions) )
Selected Sections on United States International Taxation (New York City and St. Paul, Minn.: Foundation Press/West , 2012–2017 Editions) )
Law Review and Journal Articles
“Reduce the Impact of the Alternative Minimum Tax,” 64 Practical Tax Strategies 196 (2000). (The article was also published in Tax Ideas 116 (2000)
“Federal Tax Policy, Tax Subsidies, and the Financing of Professional Sports Facilities,” 38 South Texas Law Review 1147 (1997). SSRN
“Recent Tax Developments in the Taxation of Corporations and Shareholders,” 47 Tulane Law School Annual Institute on Federal Taxation Proceedings (Chapter 2) (1997–1998).
“An Introduction to Subchapter S of the United States Internal Revenue Code,” 19 Fiskaal 90 (1992).
“The United States Corporate Alternative Minimum Tax,” 6 Forfaitair 107 (1992).
“State Defined Marital Status: Its Future as an Operative Tax Factor,” 17 UC Davis Law Review 257 (1983). SSRN
Other Publications
Supplement, The Alternative Minimum Tax-Compliance and Planning with Analysis (RIA, forthcoming) (Originally published in 2009.)
Book review of Cracking the Code: Making Sense of the Corporate Alternative Minimum Tax (1997) by Andrew Lyon, reviewed in 65 Southern Economic Journal 359 (1998).
Book review of Taxation of Foreign Investment in the People's Republic of China (1989) by A.J. Easson and Li Jinyan, reviewed in 13 Hastings International and Comparative Law Review 367 (1990)
Presentations
Moderator, “International Tax Planning—Stateless Income,” Multi-jurisdictional Tax: Calls for Reform, UC Hastings, San Francisco, CA (April, 2016)
Presenter, “Alternatives to the Alternative Minimum Tax,” San Francisco Tax Club, San Francisco, CA (September, 2007)
Moderator, “The Future of the AMT: Repeal, Reform or Replacement of the Individual Income Tax?,” ABA Section of Taxation Meeting, San Francisco, CA (September, 2005)
Presenter, “U.S. International Taxation,” University of the Pacific, McGeorge School of Law, Summer Institute in China, Kenneth Wang School of Law of Soochow University, Suzhou, China (July, 2004)
Media
"Editorial: Why California’s response to Trump’s tax law is worth trying", The Mercury News, 01/05/2018
"Are GOP Senators Wiping Out Tax Breaks For Corporations?", National Public Radio, 12/06/2017
Broadcast on taxes and Covered California, KGO-AM, 01/20/2015
"Prop 13: The Building-Sized Loopholes Corporations Exploit", SF Weekly, 01/04/2012
"Amazon Not Out of the Jungle Yet", San Francisco Business Times, 08/26/2011
Service
Reviewed a proposal on modernizing and rationalizing the depreciation system that was authored by the Tax Policy, Practice, and Legislation Committee of the California Bar Association Taxation Section (2010)
Member, Executive Committee, Section of Taxation, American Association of Law Schools (1997)
Chair, Executive Committee, Section of Taxation, American Association of Law Schools (1996)
Member, American Bar Association and American Association of Law Schools Accreditation Site Evaluation Teams (1995)
Exam Writer and Grader, California Board of Legal Specialization (1995)
President, Board of Directors, Contra Costa Food Bank (1992)
Vice President, Board of Directors, Contra Costa Food Bank (1990)
Member, Board of Directors, Contra Costa Food Bank (1989)
Member, American Law Institute (1986)
Member, Subcommittee on Legislation and Regulations of the Committee on Partnerships, A.B.A. Section of Taxation (1984)
Member, State Bar of California (1978)
Member, State Bar of Arizona (1977)